Nie, Dongfang; Xu, Chunhao - In: Asian Review of Accounting 29 (2021) 3, pp. 383-398
Purpose: After the massive data breach incident in 2017, Equifax voluntarily disclosed non-GAAP earnings that beat earnings targets by eliminating breach-related charges and used non-GAAP metrics to determine its executives' compensations. However, it is unclear whether its non-GAAP earnings...
